Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Page 301 of 352 · 7038 published records

• Avoiding ATO’s New Deduction Pitfalls: What Every Individual Must Know — Australia has updated rules on certain deductions and withheld refunds—individuals must adjust practices or face audits and delays.
• Maximising Benefits from Australia’s Build-to-Rent Tax Incentives — If you're investing in large-scale build-to-rent property developments, Australia’s revised tax incentives offer attractive opportunities — here’s how to make them work.
• How Australia’s Global Minimum Tax Rules Affect Your Multinational Business — Explore Australia’s Pillar Two implementation and what the global and domestic minimum taxes mean for large multinational enterprises.
• Toronto Freelancer to Nomad: Navigating Canadian Tax Rules as a Digital Nomad — If you’re working remotely from Canada or abroad, this article breaks down what you need to know about residency, taxable income sources, withholding, and structuring for digital nomad life.
• What Canadian Small Businesses Must Know About the Non-Taxability of Carbon Rebates — With the government confirming that Canada Carbon Rebates for Small Businesses will be **non-taxable**, here's what business owners need to know to stay compliant and benefit fully.
• Maximizing Capital Gains Strategies Before Canada’s Inclusion Rate Changes in 2026 — The capital gains inclusion rate in Canada is set to rise from one-half to two-thirds effective January 1, 2026 — here’s how individuals, entrepreneurs, and trusts can plan now to minimize tax impact.
• Entity Setup & Effective Structure under the Reformed Non-Dom and Trust Rules — With UK non-dom status being replaced and trust protections curtailed, choosing the right entity or trust setup has never been more critical—in this article we explore how individuals can structure family estates, investment vehicles, and businesses to align with the new tax framework from April 2025.
• Navigating the New 4-Year Foreign Income & Gains Regime for UK Residents — With the abolition of the non-dom remittance basis from 6 April 2025, a new 4-year foreign income and gains (FIG) regime has arrived. This article explains who qualifies, transitional reliefs, and how digital nomads and globetrotting professionals can plan taxes effectively under the new rules.
• Compliance Case Study: Small-Business Adaptations to Mandatory Online Registration — A practical look at how a small-business owner adapts to CRA’s shift to online BN registration and maintains compliance seamlessly.
• Navigating the 2025 Middle-Class Tax Cut: Planning Moves to Maximize Savings — Budget 2025 introduced a drop in Canada’s lowest personal tax rate—financial planning around this shift can unlock real benefits, especially mid-income individuals and families.
• Strategic Use of CRA’s Business Registration Online: Entity Setup Simplified — Understanding Canada’s recent shift to online-first business registrations can give you a competitive edge when setting up your entity efficiently.
• Case Study: Inheritance Tax Reliefs Reformed For Agricultural & Business Property — The UK’s Budget has reformed Agricultural & Business Property Reliefs, with significant impact for farmers and business owners passing on estates above £1 million.
• Navigating the Abolition of the Non-Dom Tax Regime: Digital Nomads & Global Income — With the UK replacing the remittance basis for non-UK domiciled individuals from 6 April 2025, digital nomads and internationally mobile workers need to understand where they stand under the new residence-based regime.
• Self-Assessment Thresholds Raised to £3,000: What It Means for Side Hustlers — With the UK government changing trading, property and other income thresholds for Self Assessment to £3,000, many casual earners and gig workers will see a lighter tax burden.
• Entity Setup Case Study: Using Car Loan Interest Deduction Under New Reporting Rules — Businesses and individuals financed with car loans now have new reporting and deduction opportunities; this case study shows how both parties can navigate 6050AA transitional rules.
• Transitioning Trusts with Digital Assets: Safe Harbor Rules Explained — Trusts holding or staking digital assets face uncertainty under US tax law—new safe harbor guidance clarifies how to retain investment-trust and grantor-trust status.
• How No Tax on Tips and Overtime Is Shaping Worker Filings for 2025 — New deductions under the "One, Big, Beautiful Bill" give tipped workers and overtime earners a chance to reclaim part of their income—but many won’t have employer returns perfectly aligned yet.
• Case Study: Canada’s Automatic Federal Benefits & Middle-Class Tax Cut—Lessons for Low-Income Tax Relief — Canada’s 2025 tax landscape introduced Automatic Federal Benefits for low-income individuals and a cut to the first personal income tax rate. This case study shows how these policies work—and what other jurisdictions might emulate.
• Digital Nomads & the New UK Non-Domicile Tax Rule: What Expats Need to Know — The UK is removing tax domicile status and introducing a new residence-based regime from April 6, 2025. For digital nomads and long-term expats, this shifts the landscape on foreign income, trusts, and inheritance planning.
• Maximizing the One, Big, Beautiful Bill: Planning Tips for 2026 Standard Deductions & Credits — With the One, Big, Beautiful Bill in force, major shifts in tax deductions, credits, and reporting thresholds mean 2026 tax planning demands strategic moves. Here’s how taxpayers can make the most of your new benefits.